It just shows you how close you have to sit in order to notice the extra resolution. People think I'm crazy when I say I sit 4 feet from a 65" 4k screen, but as you can see, it's right at the close side of where I need to be. If I sit farther, the extra resolution isn't "worth it" because I literally can't see it, even with 20/20 vision. The farther you go, the less you can see. The closer you go, the more pixels or aliasing you see. It's just showing you the "sweet spots" so to speak.
I sit at 4ft when I game in my chair, and closer to 15 feet when I lay in bed. The only things worth watching in bed are movies/shows. Movies/shows or any other recorded media are compressed to 4:2:0 chroma, which means the color resolution of a movie is 1/4 the luma resolution. So a 4k movie is acceptable to watch at 15 feet because its color resolution is only 1080p. If I sit at 4ft and watch a movie, it looks blurry compared to a full 4:4:4 game at the same distance. If I tried to game at 15 feet, I would be at a large disadvantage competitively because I couldn't see what's going on, read certain text or see small details, etc.
The 32" 480p example you gave is correct. You have to sit farther in order for the picture to be sharp. If you sit closer you see pixels and/or blurriness depending on what media it is. It's why the biggest factor you should be considering when choosing a TV is where you sit, and what you are watching on it. Once you've nailed that question, then you pick the size and resolution accordingly.
Viewing distance is more a function of setup limitations, personal preference and audio considerations. As I noted in the other 75"-85" thread, if using LCR (and hopefully many more) speakers, you can't really sit 4-5 feet from the screen as your soundstage will suffer.
Haha yeah I do sit 4-5 feet but my LCR are so close together that the soundstage is actually better at 4-5ft than it is at 15 feet. It's basically one big center channel at 15 feet. And my surrounds are tuned for 4-5ft so when I sit 15 feet they're way too loud, but it's too much hassle trying to change the volume every time I change seats.
For me, eye fatigue from a too much required movement would set in on the hi res sets at closest distances. For me, close enough for immersion is what I'd like to achieve and that's it. For me optimum distance for a 60" set would be about 6.5 feet. I personally wouldn't enjoy sitting any closer to a TV than 1.2 X diagonal (screen size) and there's no way I'd enjoy sitting 4" away from a 65 inch 4k screen, LOL, but we're all different. That said, the 1.2 is pretty close to optimal for me but I'd rather be further than closer from that point.
I think the whole eye strain from sitting too close is completely myth from people who never even tried it. I do it all the time, hours and hours at a time with no issues at all. The only strain I get is neck strain from holding my head up while reclined. Eyes perfectly ok. The entire screen is 100% in my field of vision, don't have to move my head to see the sides or top/bottom of the screen at all.
Depends what you're watching though. I couldn't enjoy a movie at 4ft, but gaming at 4ft is perfectly fine. I thought I would regret the upgrade from 50" to 55", and then again from 55" to 65", but no, no regrets at all. I would go even bigger and just scoot my chair back a couple more feet, but 65" is the biggest that will fit.